ACCOUNTS - Final Accounts preparation

Registered number: 14637142

CAMBRIDGE GOLF ACADEMY LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

CAMBRIDGE GOLF ACADEMY LTD

COMPANY INFORMATION

Directors	J Fuller
	S Spink


Registered number	14637142


Registered office	Golf Club, Dodford Lane
	Girton
	Cambridge
	CB3 0QE


Accountants	Lakin Rose Limited
	Chartered Accountants
	Cambridge House
	Camboro Business Park
	Girton
	Cambridge
	CB3 0QH

CAMBRIDGE GOLF ACADEMY LTD

CONTENTS

	Page
Balance sheet	1
Notes to the financial statements	2 - 4

CAMBRIDGE GOLF ACADEMY LTD

REGISTERED NUMBER: 14637142

BALANCE SHEET

AS AT 30 JUNE 2026

		2026		2025
Note		£		£


Current assets
Stocks		11,314		8,317
Debtors: amounts falling due within one year	4	1,110		3,176
Cash at bank and in hand		18,364		58,790
		30,788		70,283
Creditors: amounts falling due within one year	5	(30,787)		(70,282)
Net current assets			1		1
Total assets less current liabilities			1		1

Net assets			1		1

Capital and reserves
Called up share capital	1	1
	1	1

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 October 2026.

S Spink

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

CAMBRIDGE GOLF ACADEMY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

1.	General information

Cambridge Golf Academy Ltd ("the company") is a private company limited by shares and is incorporated in England and Wales. The address of its registered office is Golf Club, Dodford Lane, Girton, Cambridge, CB3 0QE.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 2

CAMBRIDGE GOLF ACADEMY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

2.Accounting policies (continued)

2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 4 (2025 - 3).

Page 3

CAMBRIDGE GOLF ACADEMY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

Debtors

					2026	2025
					£	£


Other debtors	-	82
Prepayments and accrued income	1,110	3,094
	1,110	3,176

5.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	255	1,452
Amounts owed to group undertakings	19,951	58,273
Other creditors	4,296	4,085
Accruals and deferred income	6,285	6,472
	30,787	70,282

6.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £1,021 (2025 - £841) . Contributions totalling £nil (2025 - £nil) were payable to the fund at the balance sheet date and are included in creditors.

7.	Controlling party

The company's ultimate parent undertaking and controlling party is Girton Golf Club (Cambridge) Limited, a company registered in England and Wales. The company registration number is 00861074.

Page 4